Corona Company has developed the following standards for one of its products: Direct materials 20 mx 4 TL per m Direct labor 5 hours x 18 TL per hour The following activities occurred during the month of October: Materials purchased and used 230.000 m at 4,20 TL per m Unit produced 10.000 units Direct labor 51.000 hours at 17,70 TL per hour Corona's labor efficiency variance would be Ltfen birini sein: a. 17.700 TL unfavorable b. 17.700 TL favorable c. 18.000 TL favorable d. 18.000 TL unfavorable